Classification shifting in the income-decreasing discretionary accrual firms
Year of publication: |
July 2017
|
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Authors: | Adıgüzel, Hümeyra |
Published in: |
International journal of financial research. - Toronto : Sciedu Press, ISSN 1923-4023, ZDB-ID 2611282-6. - Vol. 8.2017, 3, p. 187-194
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Subject: | classification shifting | non-operating expenses | income-decreasing accrual management | Rückstellung | Accrual | Klassifikation | Classification | Rechnungsabgrenzung | Accruals and deferrals | Bilanzpolitik | Accounting policy |
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